2016-14


Requesting a Certificate of Lien Release

Section 6325(a) of the Internal Revenue Code directs IRS to release a Federal tax lien within 30 days of when the liability is fully paid or becomes legally unenforceable or the IRS accepts a bond for payment of the liability. When all the liabilities shown on the Notice of Federal Tax Lien are satisfied, IRS will issue a Certificate of Release of Federal Tax Lien for filing in the same location where the notice of lien was filed. If they have not released the lien within 30 days, the taxpayer can ask for a certificate of release.

Requesting a Copy of the Certificate

If it has been more than 30 days since the satisfaction of the  tax liability and a copy of the Certificate of Release of Federal Tax Lien has not been received, the taxpayer can call the Centralized Lien Operation at 800-913-6050 (Outside the United States: 859-669-4811) to check the status of the certificate or write:

Internal Revenue Service 
Centralized Lien Operation     
P.O. Box 145595, Stop 8420G   
Cincinnati, OH 45250-5595

The copy of the certificate received will not show the official recording information. For a copy of the recorded certificate, you must contact the recording office where the Certificate of Release of Federal Tax Lien was filed.

Requesting a Certificate of Release

If the Federal tax lien has not been released, the taxpayer can request a Certificate of Release of Federal Tax Lien. The request must be in writing and should be mailed to the Advisory Group servicing your area. Use Publication 4235, Collection Advisory Group Addresses, to determine the address to which to mail your request.

If you have an immediate or urgent need for a Certificate of Release of Federal Tax Lien, you can visit or telephone the local IRS office. A list of local offices, their available services, and their hours of operation may be found on at www.irs.gov by searching “Local Contacts.”